Development of accounting for intangible assets based on the theory of intellectual capital

dc.citation.epage111
dc.citation.issue2
dc.citation.spage102
dc.contributor.affiliationZhytomyr Polytechnic State University
dc.contributor.authorLegenchuk, S.
dc.contributor.authorIskorostenska, S.
dc.coverage.placenameЛьвів
dc.coverage.placenameLviv
dc.date.accessioned2021-01-25T14:35:55Z
dc.date.available2021-01-25T14:35:55Z
dc.date.created2020-02-24
dc.date.issued2020-02-24
dc.description.abstractThe relevance of the study lies in the fact that development of a market economy and enterprises themselves, especially in a highly competitive environment, is almost impossible without the active orientation of production structures towards innovative and intellectual activities. The question of the nature of intellectual capital and how it is measured is therefore relevant, since it is the efficient use of such capital that greatly improves the quality of information, and improve management technology and innovation. Intellectual capital is a necessary part of the economic policy of a modern enterprise. The study aimed to determine the essential characteristics and structure of intellectual capital. To achieve this goal, we were focused on the next tasks: determination of the intellectual asset, research in the framework of the legislative requirements of accounting for the composition of intangible assets, and improvement of accounting process of valuation of intangible assets. During the research following general and specific scientific methods were used: theoretical generalization, analogy, abstraction, statistical observation, analysis, synthesis, scientific abstraction, critical analysis of accounting issues
dc.format.extent102-111
dc.format.pages10
dc.identifier.citationLegenchuk S. Development of accounting for intangible assets based on the theory of intellectual capital / S. Legenchuk, S. Iskorostenska // Economics, Entrepreneurship, Management. — Lviv : Lviv Politechnic Publishing House, 2020. — Vol 7. — No 2. — P. 102–111.
dc.identifier.citationenLegenchuk S. Development of accounting for intangible assets based on the theory of intellectual capital / S. Legenchuk, S. Iskorostenska // Economics, Entrepreneurship, Management. — Lviv : Lviv Politechnic Publishing House, 2020. — Vol 7. — No 2. — P. 102–111.
dc.identifier.doidoi.org/10.23939/eem2020.02.102
dc.identifier.urihttps://ena.lpnu.ua/handle/ntb/55997
dc.language.isoen
dc.publisherВидавництво Львівської політехніки
dc.publisherLviv Politechnic Publishing House
dc.relation.ispartofEconomics, Entrepreneurship, Management, 2 (7), 2020
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dc.relation.referencesen5. Yershova, N. Yu., & Kokhna, D. Yu. (2014). Orhanizatsiia obliku vlasnoho kapitalu na pidpryiemstvi. Retrieved from: https://www.kpi.kharkov.ua/archive/MicroCAD/2014/S25/ORHANIZATsIIa %20OBLIKU %20VLASNOHO %20KAPITALU %20NA %20PIDPRYIeMSTVI.pdf [in Ukrainian]
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dc.relation.referencesen8. Kovalenko, M. A. (2007). Teoriia i metodolohiia upravlinnia rozvytkom rehionalnoho hospodarskoho kompleksu v konteksti ekonomiky znan [Theory and methodology of management development of the regional economic complex in the context of the knowledge economy. Kherson: Oldy plus. [in Ukrainian]
dc.relation.referencesen9. Maliuha, N. M. (2006). Kontseptsiia rozvytku bukhhalterskoho obliku v Ukraini: teoretykometodolohichni osnovy. [The concept of development of accounting in Ukraine: theoretical and methodological foundations]. Zhytomyr: ZhDTU, 84. [in Ukrainian]
dc.relation.referencesen10. Tymoshchuk, S. P. (2019). Problemy obliku intelektualnoho kapitalu v suchasnykh umovakh hospodariuvannia. Mizhnarodne naukovotekhnichne spivrobitnytstvo: pryntsypy, mekhanizmy, efektyvnist, 165–166 [in Ukrainian]
dc.relation.referencesen11. Skorobohatova, N. Ye. (2017). Bukhhalterskyi oblik. Retrieved from: https://ela.kpi.ua/bitstream/123456789/20080/1/Skorobohatova_N P_Bukhoblik_.pdf [in Ukrainian]
dc.relation.referencesen12. Styuart, T. A. (2007). Intellektualnyiy kapital. Novyiy istochnik bogatstva organizatsiy. [Intellectual Capital. New source wealth organizations]. Moscow: Pokolenie [in Russian]
dc.relation.referencesen13. Yaremko, I. Y., Pylypenko, L. M., & Podolchak, N. Yu. (2017). Metodolohichni pidkhody do obliku intelektualnoho potentsialu kompanii na osnovi kontseptsii zberezhennia intelektualnoho kapitalu [Methodological approaches to companies intellectual potential accounting for based on the concept of intellectual capital maintenance]. Visnyk Natsionalnoho universytetu Lvivska politekhnika. Menedzhment ta pidpryiemnytstvo v Ukraini: etapy stanovlennia i problemy rozvytku, (862), 281–287. [in Ukrainian]
dc.relation.urihttps://www.researchgate.net/publication/228554261_Alternative_accounting_to_manage_intellectual_capital
dc.relation.urihttps://www.kpi.kharkov.ua/archive/MicroCAD/2014/S25/ОРГАНІЗАЦІЯ
dc.relation.urihttps://ela.kpi.ua/bitstream/123456789/20080/1/Скоробогатова_Н
dc.rights.holder© Національний університет “Львівська політехніка”, 2020
dc.subjectintangible assets
dc.subjectintellectual assets
dc.subjectbalance sheet
dc.subjectaccounting
dc.subjectcapital
dc.subject.jelM41
dc.subject.jelN01
dc.subject.udc657.1
dc.subject.udc658.01
dc.titleDevelopment of accounting for intangible assets based on the theory of intellectual capital
dc.typeArticle

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